Florida's pension election : from DB to DC back

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      <subfield code="a">During the year 2002, the State of Florida's 600,000 public employees were given the choice of converting their traditional defined benefit (DB) pension plan into a individual-account defined contribution (DC) plan with full control  over asset allocation  and investment decision, the State granted each employee electing the DC plan and aditional option to switch back at any point prior to retirement</subfield>
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